Powers of Commissioner (Appeals).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enhance or annul the assessment;           (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as to enhance or reduce the penalty;           (c) in any other case, he may determine the issues arising in the appeal and pass such orders thereon, as he t....